The Board of Directors of the North Carolina Association of Certified Public Accountants adopted the following policy during its meeting on September 7, 1990:

The Board of Directors of the North Carolina Association of Certified Public Accountants subscribes to the Code of Professional Conduct of the American Institute of CPAs and the Rules of Professional Ethics and Conduct of the North Carolina State Board of CPA Examiners. In the event of any conflict, the provision of the North Carolina Board of CPA Examiners shall prevail.


¬†AICPA’s Code of Professional Conduct

State Board’s Rules of Professional Ethics and Conduct